Kurs_anglyskogo_yazyka_dlya_finansistov

bad debts безнадежные долги

accounts receivable дебиторская задолженность

straight-line depreciation method метод равномерного начисления износа accelerated straight-line depreciation method метод ускоренного начисления износа sales margin доход от продаж

overdue adj просроченный

consolidation of accounts консолидация счетов

IAS – international accounting standards divergence n отклонение

Ex. 13. Read the dialogue, sum up its content and act it out:

Accounting Methods

American: Accounting is a kind of data processing and recording. In my country it's usually the accountant who decides on the form which this recording shall take and on the methods to be used.

Russian: Do you mean that in writing financial statements for stockholders and lenders accountants can make the firm look strong and healthy and when preparing tax returns, on the other hand, they can make the firm look poor and weak?

Am.: Accountants prepare financial statements according to rules set by law and by the accounting profession itself. Often the rules allow more than one way of reporting information.

R.: Accounts can be kept on an accrual or a cash basis. How do the two methods differ in real life? Am.: Firms that keep their accounts on an accrual basis report costs and revenues in the year in which

sales are made even if the customers do not pay until later. Those that keep their accounts on a cash basis report costs and revenues in the year in which payment is made.

R.: I know that each method has its pros and cons. But how does each method affect the way the outside users of the income statement and the balance sheet see the image of the company?

Am.: The accrual basis matches the income statement more closely to the balance sheet and accrual basis accounts show rapidly rising income. But little of the income is cash!

R.: What is more, the accrual basis assumes that all accounts receivable will be collected, but in reality some may not.

Am.: For these reasons, some people think the cash basis is a more prudent way to draw up an income statement. Accountants have also to decide how to determine the monetary value of an item included in a financial statement.

R.: What problems can arise here?

Am.: Assets can be recorded at the amount of cash paid to acquire them at the time of their acquisition.

R.: At the historical cost, in other words.

Am.: Yes. In addition, current replacement cost and net realizable value can be used. R.: Are goods held in inventory another problem area?

Am.: Yes, there are two ways of dealing with inventories. One is FIFO, the other is LIFO.

R.: Theoretically, Г believe, we can argue in favour of both methods. Which works better in real life?

Am.: In recent years many firms have switched from FIFO to LIFO. R.: Do you have an explanation?

Am.: Yes. During periods of inflation, LIFO results in a higher cost of goods and, hence, a lower reported income. As a result a firm that uses LIFO pays less income tax.

Words you may need:

accounting method метод учета

cash basis метод записи доходов и издержек на счетах только при их поступлении и выплате; кассовая база pros and cons за и против

the image of a company репутация, имидж компании

monetary value of an item стоимость операции (статьи в балансе) в денежном выражении current replacement cost текущая восстановительная стоимость

net realizable value чистая (потенциальная) стоимость реализации

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inventories pl товарно-материальные запасы FIFO «первая партия на приход – первая в расход»

LIFO «последняя партия в приход – первая в расход»

Ex. 14. Give extensive answers to these discussion questions:

1.What is the role of accountancy in a free-market economy?

2.What is managerial accounting?

3.Who needs the information provided in financial statements?

4.How are accountants classified in Russia?

5.What services do public accountants offer their clients?

6.What is done in this country to create a strong and respected professional body of accountants?

7.What accounting system is most widely practised in the world?

8.In what way does cash basis accounting differ from accounting on an accrual basis?

9.What do you think of the problem of harmonizing national accounting standards?

In order to get prepared for participation in the class discussion of the questions, write a short paragraph, explaining:

a)What accounting is and what role it plays in a free-market economy.

b)What sort of statement the balance sheet is.

c)What sort of statement the income statement is.

d)The difference between the two branches of accounting.

e)Accounting principles.

f)The functions of the Chart of Accounts.

Ex. 15. Prepare a short talk on the following:

a)The work of public accountants, private accountants, and accountants who work for units of the government and non-for-profit firms.

b)Why do all firms need both fixed and working capital?

c)How is Russian accounting developing? Do any of the Big Eight have offices in Russia?

d)What are your own sources of funds? Earnings from employment? Contributions from parents or others?

e)If you are a student, describe the fixed capital and working capital of your college or institute. List some fixed assets that it owns.

Ex. 16. A company needs the chief accountant, who will:

–maintain accounts payable ledger

–supervise banking and cash activities, supply contracts, reconciliation of bank statements

–deal with local tax authorities

–work directly with the CFO

–supervise the accounting department

–cooperate with internal and external auditors

The requirements include:

excellent English degree in accounting

knowledge of the Russian accounting system familiarity with GAAP

proper computer skills ability to work independently

Do many applicants stand a good chance?

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READING PRACTICE

Ex. 17. a) Study the Balance Sheet and the Income Statement of a British company given below:

		Balance Sheet
А. Неоплаченный акционерный капитал			A. Called up share capital not paid
В. Основной капитал			B. Fixed assets
I. Нематериальные активы			I. Intangible assets
1.	Расходы по подготовке производства		1.	Development costs
2.	Концессии, патенты, лицензии, торговые		2.	Concessions, patents, licences, trade marks and
марки, другие права и активы			similar rights and assets
3.	Цена фирмы		3.	Goodwill
4.	Авансы выданные		4.	Payments on account
II. Материальные активы			II. Tangible assets
1.	Земля и сооружения		1.	Land and buildings
2.	Здания, машины и оборудование		2.	Plant and machinery
3.	Приспособления, инструменты и		3.	Fixtures, fittings, tools and equipment
производственной инвентарь
4.	Авансы выданные и незавершенное		4.	Payments on account and assets in course of
капитальное строительство			construction
III. Инвестиции			III. Investments
1. Вложения в акции компаний группы			1. Shares in group companies
2. Займы, выданные компаниям группы			2. Loans to group companies
3. Вложения в акции родственных компаний			3. Shares in related companies
4. Займы родственным компаниям			4. Loans to related companies
5. Прочие инвестиции			5. Other investments
6. Прочие займы			6. Other loans
7. Собственные акции			7. Own shares
С. Ликвидные активы			C. Current assets
I. Материально-производственные запасы			I. Stocks
1.		Сырье и покупные полуфабрикаты	1.	Raw materials and consumables
2.		Незавершенное производство	2.	Work in progress
3.		Готовая продукция и товары для перепродажи	3.	Finished goods and goods for resale
4.		Авансы поставщикам	4.	Payments on account
II.Дебиторы			II. Debtors
1.		Торговые дебиторы	1.	Trade debtors
2.		Задолженность компаний группы	2.	Amounts owed by group companies
3.		Задолженность родственных компаний	3.	Amounts owed by related companies
4.		Прочие дебиторы	4.	Other debtors
5.		Задолженность по неоплаченному акционерному	5.	Called up share capital not paid
капиталу
6.		Авансовые платежи и начисления	6.	Prepayments and accrued income
III. Инвестиции			III. Investments

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1.	Вложения в акции компаний группы	1.	Shares in group companies
2.	Собственные акции	2.	Own shares
3. Прочие инвестиции		3.	Other investments

IV. Остатки на счетах в банках, денежная наличность		IV. Cash at bank and in hand
D. Авансовые платежи и начисления		D. Prepayments and accrued income
E. Кредиторы: обязательства к погашению в течение		E. Creditors: amounts falling due within one year
года
1 . Облигационные займы		1.	Debenture loans
2.	Задолженность банку	2.	Bank loans and overdrafts
3.	Авансы полученные	3.	Payments received on account
4.	Торговые кредиторы	4.	Trade creditors
5.	Векселя к платежу	5.	Bills of exchange payable
6.	Задолженность компаниям группы	6.	Amounts owed to group companies
7.	Задолженность родственным компаниям	7.	Amounts owed to related companies
8.	Прочие кредиторы (включая налоговые органы и	8.	Other creditors including taxation and social
органы социального обеспечения)		security
9.	Различные обязательства, доходы будущих	9.	Accruals and deferred income
периодов

F. Нетто-ликвидные активы (обязательства)

G. Активы за вычетом краткосрочных обязательств

Н. Кредиторы: обязательства к погашению со сроком более года

1.Облигационные займы

2.Банковские займы

3.Авансы полученные

4.Торговые кредиторы

5.Векселя к платежу

6.Задолженность компаниям группы

7.Задолженность родственным компаниям

8.Прочие кредиторы (включая налоговые органы и органы социального обеспечения)

9.Различные обязательства, доходы будущих периодов

I. Оценочные резервы для покрытия обязательств, расходов

1.Пенсионный фонд и другие обязательства

2.Резервы по налогам

3.Прочие резервы

J. Различные обязательства и доходы будущих периодов

К. Капитал и резервы

I. Акционерные капитал П. Эмиссионный доход III. Резерв переоценки IV. Прочие резервы

1.Резерв для выкупа капитала

2.Собственные акции в резерве

3.Резервы

4.Прочие резервы

V. Прибыли и убытки

F.Net current assets (liabilities)

G.Total assets less current liabilities

H.Creditors: amounts falling due after more than one year

1.Debenture loans

2.Bank loans and overdrafts

3.Payments received

4.Trade creditors

5.Bills of exchange payable

6.Amounts owed to group companies

7.Amounts owed to related companies

8.Other creditors including taxation and social security

9.Accruals and deferred income I. Provisions for liabilities and charges

1.Pensions and similar obligations

2.Taxation, including deferred taxation

3.Other provisions

J.Accruals and deferred income

K.Capital and reserves

I. Called up share capital

II. Share premium account

III. Revaluation reserve

IV. Other reserves

1.Capital redemption reserve

2.Reserve for own shares

3.Reserves provided for by articles of association

4.Other reserves V. Profit and loss account

Profit and Loss Account

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1.	Товарооборот	1.	Turnover
2.	Себестоимость реализованной продукции	2.	Cost of sales
3.	Валовой доход или убытки	3.	Gross profit or loss
4.	Расходы по сбыту	4.	Distribution costs
5.	Административные расходы	5.	Administration expenses
6.	Другие операционные доходы	6.	Other operating income
7.	Прибыли по акциям компаний группы	7.	Income from shares in group companies
8.	Прибыли по акциям родственных компаний	8.	Income from shares in related companies
9.	Прибыли от инвестиций в другие статьи	9.	Income from other fixed asset investment

основного капитала
10.	Проценты полученные и другие прибыли	10.	Other interest receivable and similar income
11.	Списанные инвестиции	11.	Amounts of written off investments
12.	Проценты уплаченные и аналогичные расходы	12.	Interest payable and similar charges
13.	Налог на прибыль или убытки от основной	13.	Taxation on profit or loss on ordinary activities
деятельности
14.	Прибыли и убытки от основной деятельности	14.	Profit or loss on ordinary activities after taxation
после уплаты налога
15.	Чрезвычайные доходы	15.	Extraordinary income
16.	Чрезвычайные расходы	16.	Extraordinary charges
17.	Чрезвычайные прибыли или убытки	17.	Extraordinary profit or loss
18.	Налог на чрезвычайные прибыли или убытки	18.	Tax on extraordinary profit or loss
19.	Другие налоги, не указанные выше	19.	Other taxes not shown under the above items
20.	Прибыли или убытки за отчетный период	20.	Profit or loss for the financial year

b) Read the text that follows to find the answers to the following questions:

•What financial document presents the position of the enterprise?

•What can assets include?

•What can liabilities include?

•What is equity?

•What financial document measures the performance of the enterprise?

Financial Statements And Their Elements

A. BALANCE SHEET

The position of the enterprise is presented in the balance sheet. That statement shows resources and the claims to or interests in them and provides an indication of the financial strength of the enterprise.

The balance sheet includes the following elements:

ASSETS

Assets include property, plant and equipment, financial leases, investments in subsidiaries and other enterprises; long-term receivables; purchased goodwill, patents, trade marks and similar intangibles; marketable securities; current receivables (or trade debts); inventories; cash and bank balances; and prepaid expenses.

Assets arise from past events, which may be cash or non-cash transactions. Assets may be purchased, exchanged for other assets, self-generated or received as grants or donations.

An asset is recognized when it is reasonably certain that the future economic benefit embodied in it will flow to the enterprise.

In a number of countries, intangible assets such as concessions, patents, licences, trade marks and similar

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rights and assets may be recognized in the balance sheet only if they were acquired for a valuable consideration. A number of countries allow assets to be carried on the balance sheet only if the reporting enterprise is the legal owner.

LIABILITIES

Liabilities include long-term loans and debentures, short-term loans, and bank overdrafts, payables, pension plans and similar financial obligations. The scope of definition of liabilities covers obligations whose financial amounts can or cannot be established precisely. It therefore covers what is usually described as provisions in some countries. Provisions are liabilities, the amount of which cannot be established precisely, or the occurrence of which is uncertain. In some countries, provisions may not be used to adjust the value of assets. In those countries, value adjustments on debtors are referred to as write-downs. In other countries, write-downs on debtors are commonly referred to as provisions. Provisions should be distinguished from reserves, which are amounts set aside under equity for future use with respect to obligations which may arise from probable or possible events.

A liability is recognized when it is reasonably certain that a future reduction in economic benefit will result from the settlement of the obligation.

EQUITY

Paid-in capital is treated differently in many countries, in some of which all amounts paid in by equity shareholders, are classified as paid-in and are not further categorized. In other countries, paid-in capital is divisible into two types: that relating to the par value of the shares offered for sale and that relating to share premium or additional capital. In consolidated balance sheets, the amount of equity should be given separately for the shareholders of the parent enterprise and for other shareholders.

Equity is a residual arising from the deduction of liabilities from the assets of the reporting enterprise. Equity arises from two sources: that provided by shareholders (for example, paid-in capital) and that generated by the activities of the enterprise (for example, earnings less distributions to shareholders, unrealized surpluses).

В. INCOME STATEMENT/PROFIT AND LOSS STATEMENT

The income statement, or profit and loss statement measures the performance of an enterprise. The bottom line of this statement is the net result of the operations of the enterprise in the reporting period. It reveals the change during the period in the equity of the enterprise resulting from its operations.

Revenues

Revenues are inflows or enhancements of assets (or reductions of liabilities) that arise in the course of the normal activities of the enterprise.

The events that result in revenues and revenues themselves are referred to by a variety of names: including sales, fees, interest, dividends, royalties and rent.

Expenses

Expenses are outflows or depletions of assets (or additions to liabilities) that arise in the course of the enterprise's normal activities.

The events from which expenses arise and expenses themselves are referred to by a variety of names, including cost of sales, wages and depreciation.

An expense is recognized when it is realized that an expenditure does not produce future economic benefits. It is also recognized when a liability is incurred without the recognition of an asset. When it is possible to do so, expenses are recognized in the income statement on the basis of direct association between expenses incurred and the earning of specific items of income. The process is commonly referred to as matching of expenses with revenues.

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Gains and losses

Gains are increases in equity that result from transactions that are incidental to the enterprise's activities and from other transactions, events or circumstances affecting the enterprise during a period, except those that result in revenues or equity contributions.

Losses are decreases in equity that result from transactions that are incidental to the enterprise's activities and from other transactions, events or circumstances affecting the enterprise during a period, except those that result in expenses or distributions of equity.

Gains are normally recognized when realized. Losses are normally recognized when realised or when it becomes evident that there is an impairment in the value of the assets, or an increase in the liabilities, to which the losses relate.

Based on: Objectives and Concepts

Underlying Financial Statements,

ISAR, 1989

Ex. 18. Read the text quickly and explain what "green accounting" is:

Green Accounting

"Green accounting" is accounting for the environment. It is a major issue of public concern currently being addressed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. In its first report, presented in March 1990, ISAR considered some preliminary research of the nature, benefits and costs of environmental disclosures together with some tentative recommendations. In its second report, a year later, ISAR reviewed the response of governments and industries to its initiative in this area. On the basis of the results ISAR made some recommendations concerning environmental disclosures and took a decision to continue monitoring information disclosures and accounting practices in this area.

Six major global industries (chemicals, forestry products, metals, motors, petroleum and petrochemicals, and Pharmaceuticals) have been chosen as the basis of the survey. The grounds for this selection were that such industries are particularly likely to have environmental information to report as they are industries that tend to have a significant impact on the environment because of the types of raw materials consumed, the production processes employed, or the nature of the end product.

The industries were asked to disclose information relevant to the following major areas of concern:

•policies and programmes about environment,

•major environmental improvements achieved,

•emission levels,

•impact on governmental legislation,

•legal proceedings,

•financial impacts.

The survey revealed that there is a high level of interest in environmental matters. 86% of the surveyed enterprises provided at least some information. Besides, the level of disclosure has increased greatly in comparison with the situation a few years ago. However, most corporations complied with only a very small number of the ISAR recommendations. The most common disclosures continue to be qualitative or descriptive in nature, but not quantitative. It is difficult to gain an objective view of a corporation's performance in this area.

A significant minority of corporations disclose information about the actual emission levels and contingent environmental liabilites. One major problem concerning environmental actions that few corporations have yet taken is the question of how to report the achieved results. For example, while the initiation of major environmental programmes, the achievement of large percentage reductions of emissions and the making of large financial expenditures may indicate that a corporation is improving its performance, it may also indicate that the corporation has major environmental problems. In contrast, the existence of no new programmes, stable emission levels and little financial expenditures may indicate that a corporation is either ignoring the problem or that the corporation has done extremely well in the past and that there is little room for further improvements. There is an encouraging sign, however, that a small number of corporations started to provide fairly detailed and objective information on the extent to which they are meeting the industry norms and

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governmental requirements.

Words you may need:

"green accounting" «зеленая бухгалтерия»

environmental disclosures отражение информации о мероприятиях по защите окружающей среды emission level уровень вредных выбросов в атмосферу

comply (with) v (зд.) выполнять (рекомендации) contingent liabilities условные обязательства

UNIT 14. AUDITING

A. TEXT

PERFORMING AN AUDIT

Auditing is a process in which an independent accountant-auditor examines a firm's accounting records and financial statements and offers an opinion on their accuracy and reliability.

There are different types of audits, for example, financial statements audits, income tax audits, "value for money" audits, environmental audits, administrative audits, financial management audits, etc.

The accountancy profession has built up a significant amount of expertise in performing financial statements audits.

Accounts audits were established as an instrument to protect third parties, the users of accounts, since the auditor's opinion helps establish credibility of financial statements.

Special bodies of users, such as supervisory boards, employee representatives, government agencies may sometimes need an indepth audit report, which is usually confidential.

It should be stressed that auditors do not monitor, they offer an opinion, and the audit process and audit procedures are complicated and manifold. The auditor's opinion is gradually being built up from a mass of detailed work to the final judgement through the planning and testing stages. The auditor normally starts with a study of the business environment the audited company is working in and performs a preliminary analytical review.

Then he should direct his attention to the financial statements. Interestingly enough, however, the auditor's attention is not directed towards the financial statements' elements as such, but towards the correctness of various assumptions made by the management for their preparation. For instance, the auditor needs to know if figures are complete and accurate and reflect what they should reflect, if income and expenses are recorded in the proper periods and if the legal position is reflected adequately.

The auditor should focus on any misstatement whether it is intentional or unintentional.1 The management is responsible for the reliability of financial information. If the management is not prepared to take the responsibility it may be hard to complete the audit. In such situations the auditor should seek his own evidence by means of independent audit procedures.

Although the financial statements are the ultimate objectives of an audit, normally such audits cannot be completed without a proper study and evaluation of the accounting system and assessment of the internal accounting controls.

Defining the audit strategy the auditor has to decide whether to rely on internal controls or to resort to substantive testing applying analytical review procedures, such as tests in totals, comparison with budgets or even statistical analysis of figures.

In the planning stage as well as during, the performance of audit procedures and, finally, in forming conclusions, "materiality" and "audit risk" are critical elements in the auditor's judgement. "Materiality" refers to the magnitude or nature of a misstatement (including an omission) of financial information.

"Audit risk" (including three different components – inherent risk, control risk, detection risk) is the risk that an auditor may give an inappropriate opinion on financial information that is materially misstated.

The natural fmalization of the audit process is the auditor's report, reflecting the auditor's opinion on the financial statements. Unfortunately, audits do not always end up in an approval of the financial statements. Any deviation from the unqualified opinion should be explained in the auditor's report, including the uncertainty or the disagreement that caused the auditor to qualify his opinion2.

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In order to protect the public interests and the profession's integrity an individual must be sufficiently educated and adequately trained before being certified to act as an auditor.

Below you will find a sample of an auditor's opinion:

To the Shareholders of... Ltd.:

We have audited the accompanying balance sheet of ... Ltd. as of 31 December ... and the related statement of income for the year then ended.

Our audit was conducted in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances to establish whether the balance sheet and related statement complied with Russian regulations and were in agreement with the underlying accounting records.

In our opinion, the balance sheet and related statement of income of... Ltd. referred to above have been prepared in compliance with the relevant Russian regulations and are in agreement with the underlying accounting records.

Moscow,

24 March...

B. DIALOGUE

AUDITING IN RUSSIA

Englishman: In most industrialized countries audit is a statutory requirement applying to limited companies. Are there any similar regulations in force in Russia?

Russian: The transition to a market economy has led to the establishment of new market mechanisms and creation of new institutions. Under the legislation in force, joint ventures are required to submit their annual financial statements, audited by an auditing organization, to the local financial authority.

En.: As far as I know, you didn't use to have auditing firms in the past. Are there any auditors now? R.: Yes, there are. This profession is developing very fast. There are hundreds of auditing firms in

every big city now.

En.: In the UK the auditor is responsible for ensuring that the accounts show a "true and fair" view of the business's financial position and performance. What is auditing in your country?

R.: As elsewhere, auditing in our country is a process in which an independent accountant examines a firm's records, analyses financial statements and offers an opinion on their accuracy and reliability. If the auditor doesn't find faults he confirms the Balance Sheet and the Profit and Loss Account.

En.: I see, we have much in common here. Our auditors, as a rule, are chartered public accountants, too. Besides, our auditors are very active in consultancy.

R.: Due to the specific business environment, auditors in our country render a very wide range of consultancy services.

En.: I suppose they help their clients to prepare tax returns and give advice on the maintenance of accounting and organization of internal control.

R.: Not only. Our auditors also give advice on how to set up businesses, how to improve an enterprise management, explain to their clients rules for performing foreign trade transactions and foreign currency operations.

En.: It is widely believed in the UK that if auditors are to play their proper part in the national economic development, they must be independent of pressures not simply from clients but also, as far as practicable, from government or state agencies.

R.: The majority of our auditors fully share this point of view. Besides, we believe that an independent, effective and efficient profession requires a strong institutional infrastructure. Audit chambers have been set up throughout our country.

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En.: It's nice to hear it. Besides, the strength and prestige of a professional body depends on the professional competence. Who is entitled to carry out statutory audits of accounting documents in Russia?

R.: Only auditors having a license. We know that the professional qualifications for auditors in the UK are very high. What are they?

En.: Well, our standards in this field are really very high. Every chartered accountant undergoes several years of intensive professional training culminating in examinations of a very high standard. Even then, further experience and study are required to obtain a practising certificate.

R.: What subjects do the examinations cover?

En.: A very wide range, I must say. They include auditing, analysis and critical assessment of annual accounts, general accounting, consolidated accounts, cost and management accounting, internal audit, legal and professional standards relating to the statutory auditing, company law, the law on insolvency, tax law, civil and commercial law, employment law, basic principles of financial management, etc.

R.: It's not surprising that your accountants and auditors are respected the world over.

Notes

1should focus on any misstatement whether it is intentional or unintentional – следует обращать внимание на любое искажение независимо от того, является ли оно преднамеренным или непреднамеренным

2... that caused the auditor to qualify his opinion – которые заставили аудитора внести оговорки в свое заключение (выразить особое мнение)

VOCABULARY LIST

A.auditing n аудит auditor n аудитор

examine v проверять, проводить ревизию

accounting records документы учета financial statements финансовая отчетность

to offer an opinion сделать заключение (по результатам аудиторской проверки) accuracy n точность

reliability n достоверность, надежность audit n аудит, аудиторская проверка, ревизия build up v наращивать, накапливать

account(s) audit аудит счетов, ревизия счетов

auditor's opinion заключение аудитора, аудиторское заключение credibility n вероятность, правдоподобие, достоверность

supervisory board наблюдательный совет

government agency ведомство, правительственная организация indepth audit report детальный аудиторский отчет

audit process процесс проведения аудиторской проверки

audit procedures методика проведения ревизии/аудиторской проверки

manifold adj разнообразный, многосторонний judgement n суждение, оценка

planning stage стадия (этап) планирования (аудиторской проверки) testing stage стадия (этап) проверки

audited company проверяемая компания

preliminary analytical review предварительный анализ финансовохозяйственной деятельности

assumption n допущение, предпосылка, предположение

complete figures полные данные accurate figures точные данные

record v регистрировать, записывать, отражать proper period надлежащий период

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